Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Financial Accounting Standards Board Statement 87 (FASB 87)

Issued in the United States by the Financial Accounting Standards Board (FASB) in 1985, Statement 87 governs the ways in which an employer accounts for and reports the costs of pension benefits offered to its employees. The Statement, titled 'Employers' A
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